Results 151 to 160 of about 26,172 (307)
THE INFLUENCE OF UNDERSTANDING TAXES AND TAXPAYER PERCEPTION TO TAXPAYER COMPLIANCE [PDF]
, 2013 Taxpayer compliance is essential to optimize tax revenue in Indonesia. Taxpayer compliance, in principle, is an act of the taxpayer to meet the tax obligations in accordance with applicable tax laws and regulations.
Huda, Riri Nurul, Sari, Diana
core
Employment Protection and Bank Dividends: Evidence From Wrongful Discharge Laws
European Financial Management, EarlyView.ABSTRACT Using the staggered adoption of the good faith exception to U.S. wrongful discharge laws, we examine the causal effect of employment protection and firing costs on bank dividend payouts. We find stronger employment protection significantly reduces dividends, with good faith adoption lowering payouts by 7% relative to the mean. In line with the
Alessio Bongiovanni, Joshua Cave
wiley +1 more source
Financial Accountability &Management, EarlyView.ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley +1 more source
Tax Morale, Leviathan and the Political Process: A Theoretical Approach [PDF]
It is proposed that a more accurate predicition of tax evasion activity than in the standard portfolio-choice model can be derived even for risk-neutral individuals if psychological costs are considered.
Schnellenbach, Jan
core
Rebuilding the Women's Estate: Imaginary Penalities in Scottish Imprisonment, 2012–2023
The Howard Journal of Crime and Justice, EarlyView.ABSTRACT This article explores a period during which the Scottish Prison Service aspired to a ‘golden age’ for imprisonment, tracing how a narrative of progress shaped a decade of struggle to close Scotland's national prison for women: ‘Cornton Vale’.
Cara Hunter
wiley +1 more source
Waiting List Policy Reform Is Required to Enable Randomised Controlled Trials of Elective Surgery
ANZ Journal of Surgery, EarlyView.
Jonathan G. Quicke +6 more
wiley +1 more source
How Does Progressivity Affect the Tax Cut Multiplier?
International Economic Review, EarlyView.ABSTRACT How does the targeting of personal income tax cuts affect the output multiplier? This paper provides quantitative evidence using a heterogeneous‐agent New‐Keynesian model calibrated to match US distributions of income, wealth, marginal tax rates, and marginal propensities to consume.
Christian Gillitzer
wiley +1 more source
Jurnal Akuntansi Keuangan dan Bisnis, 2018 This research is aimed to examine effect of tax rate, taxation technology and information, possibility of fraud detection, and tax fairness on taxpayer perception of tax fraud ethics. This research uses primary data by questioners.
Meilda Wiguna, Eka Hariyani
doaj
Political Accountability During Crises: Evidence From 40 Years of Financial Policies
International Economic Review, EarlyView.ABSTRACT We show that politicians facing a binding term limit are more likely to engage in financial deliberalization than those facing reelection, but only in the wake of a financial crisis. In particular, they implement policies that tend to favor incumbent financial institutions over the general population, such as increasing barriers to entry in ...
Orkun Saka, Yuemei Ji, Clement Minaudier
wiley +1 more source
Survey dataset on key drivers of tax evasion. [PDF]
Data BriefAl-Jundi SA, Augustine R.
europepmc +1 more source